The study examines constructions of sustainability and commercial viability in a context of particular significance to sustainable development, Arctic shipping. Business opportunities in the Arctic are in themselves a controversial topic, and part of the mega-debate on climate change: business development in the region will only be possible with the melting of the permafrost, caused by global warming. The impact of the research project is estimated to be extremely significant from the scientific, social and responsible business development perspectives. The study is divided into two parts: the construction of commercial viability as an accounting problem, and the construction of commercial viability in discursive practices. They both stem from the idea that commercial viability is not a neutral, purely technic-rational accounting concept, but is socially constructed. The project uses interview and documentary data and relies on qualitative research methods.

2025

2029